Journals / Muhasebe ve Finansman Dergisi / 2013 / Sayı: 59

The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province

Türkiye Finansal Raporlama Standartları Çerçevesinde KOBİ Muhasebe Standartlarının Muhasebe Meslek Mensupları Tarafından Algı Düzeylerinin Tespitine Yönelik Uygulama (Eskişehir İli Örneği)

Pages
39–60
Publication Date
2013-07-01
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

According to the survey results analyzed with Chi- Square, Independent Sample T-Test and One Way ANOVA, considerable statistical differences among the members of the job (in terms of sex, work form, level of education, age and professional experience) have been identified.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study has been devised in order to assess to what degree the personnel in the accounting business are knowledgeable about the Turkish Financial Reporting Standards which they will be applying from 2013, and also to determine the possible factors to affect those personnel during the application of these standards.
📊
Key Findings & Data:Universe of the study consists of the people in the accounting business in Eskişehir Face to face surveys with the forms have been carried out and the results have been evaluated with IBM SPSS Statistics 20 Program.
💡
Conclusion & Impact:According to the survey results analyzed with Chi- Square, Independent Sample T-Test and One Way ANOVA, considerable statistical differences among the members of the job (in terms of sex, work form, level of education, age and professional experience) have been identified.
🔬Design:Survey & Empirical Study
📍Scope:2013 Verileri
⚙️Variables:Türkiye Finansal Raporlama Standartları (TFRS) · KOBİ Muhasebe Standartları (KOBİ TFRS). · Turkish Financial Reporting Standards (TFRS)

Abstract

This study has been devised in order to assess to what degree the personnel in the accounting business are knowledgeable about the Turkish Financial Reporting Standards which they will be applying from 2013, and also to determine the possible factors to affect those personnel during the application of these standards. Universe of the study consists of the people in the accounting business in Eskişehir Face to face surveys with the forms have been carried out and the results have been evaluated with IBM SPSS Statistics 20 Program. According to the survey results analyzed with Chi- Square, Independent Sample T-Test and One Way ANOVA, considerable statistical differences among the members of the job (in terms of sex, work form, level of education, age and professional experience) have been identified.

Özet

Bu çalışma 2013 yılından itibaren ülkemizde Türkiye Finansal Raporlama Standartlarını uygulayacak olan muhasebe meslek mensuplarının, söz konusu standartlara ilişkin bilgi düzeyinin ölçülmesi ve standartların uygulanması sırasında meslek mensuplarını etkileyecek muhtemel faktörleri belirlemek amacıyla hazırlanmıştır. Bu amaç için ana kütle olarak Eskişehir iline kayıtlı muhasebe meslek mensupları ele alınmış, hazırladığımız anket formu ile yüz yüze anket çalışması uygulanmış ve sonuçları IBM SPSS Statistics 20 Programı ile değerlendirilmiştir. Ki-Kare, Independent Sample T- Test ve One Way ANOVA testleri ile analiz edilen anket sonuçlarına göre meslek mensupları arasında cinsiyet, çalışma şekli, eğitim durumu, yaş ve mesleki tecrübe değişkenleri açısından istatistiki olarak anlamlı farklılıklar olduğu tespit edilmiştir.

🔖

Cite This Article

Fidan, M. E., Cinit, H. (2013). The Perceptional Level Of Accounting Personnel About The SME Accounting Standards Within The Turkish Financial Reporting Standards (A Sample of Eskişehir Province. Muhasebe ve Finansman Dergisi, Sayı: 59, 39–60. https://ajindex.com/articles/44715

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...